TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Taxation of payments to craft apprentices by Education and Training Boards

Payments made to craft apprentices by Education and Trainings Boards (ETB’s) are assessable under Schedule E rules, and are therefore subject to deductions of tax under the PAYE system by the relevant ETB. Revenue Tax and Duty Manual Part 05-01-25 contains the details of the tax treatment of such payments.